Teaching Responsibility
LJMU Schools involved in Delivery:
LJMU Partner Taught
Learning Methods
Lecture
Online
Seminar
Module Offerings
5612DGABW-SEP-PAR
Aims
The module develops financial reporting knowledge in the context of the regulatory and conceptual frameworks and International Accounting Standards
Learning Outcomes
1.
Critically analyse and interpret individual company and group financial statements
2.
Evaluate the regulatory and conceptual frameworks for financial accounting
3.
Analyse the use of alternative accounting policies in the preparation of financial statements.
Module Content
Outline Syllabus:Overview of the international financial reporting environment
Regulatory and conceptual frameworks
Accounting for groups of companies
Accounting standards and accounting policies
Analysis, interpretation and limitations of published financial statements and annual report
Additional Information:The final assessment will take the form of a case study style or seen exam
Assessments
Exam
Test